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• 4. Sales to customers using bank credit cards, such as Visa or MasterCard, arerecorded as:(A) Cash s
• 5. Which of the following will cause profit to be overstated for the following year?(A) Current year
• 6. A company with a liquid inventory will have:(A) A high inventory turnover and a high average numb
• 7. The logic behind the lower-of-cost-and-net-realizable-value rule is:(A) Inventory gradually becom
• 8. The fair market value of Lewis Company's net identifiable assets is $5,000,000.Martin Corpor
• 9. Which of the following situations is impossible?(A) Book value is greater than residual value.(B)
• 10. Off balance sheet financing may involve either:(A) An operating lease.(B) A special purpose enti
• 11. The current portion of noncurrent debt should be reported:(A) Separately in the noncurrent liabi
• 12. A liability for deferred taxes represents:(A) Taxes on earnings already reported in the income s
• 13. Diluted earnings per share is a hypothetical computation to warn shareholderswhat could happen i
• 14. To receive the next cash dividend, an investor must purchase the share beforethe:(A) Dividend de
• 15. If a company presents both the basic and diluted earnings per share, theprice/earnings ratio is
• 16. All of the following are advantages of an increasing cash flow from operationsexcept:(A) A compa
• 17. Profit for the year differs from net cash from operations because of all thefollowing except:(A)
• 18. Which of the following sets of data is sufficient to compute the amount of cashpaid for goods?(A
• 19. West Corporation's 2014 profit for the year is smaller than net cash fromoperating activiti
• 20. The Yumi Corporation reported profit for the year in excess of its net cash fromoperating activi
• 15. 使用 Ge(Li)半導體偵檢器來偵測輻射，產生每一離子對所需的能量約為多少 eV？(A) 3 (B) 34 (C) 511 (D) 1000
• 2.銀行法依「授信」的長短天期分為「短期 1 年以內」、「中期 3~7 年」、「長期 7 年以上。」(A)O(B)X
• 3.美國聯準會宣佈要降息 2 碼，所謂的「2 碼」是指 0.25%。(A)O(B)X
• 4.當有價證券折價發行，則「名目收益率 ＜ 目前收益率 ＜ 到期收益率」。(A)O(B)X
• 5.根據可貸資金理論，財富增加，則利率會上升。(A)O(B)X
• 6.依照利率期限結構的「預期理論」，假設目前 1 年期債券利率為 6%，預測未來 3 年的 1年到期債券利率分別為 7%、8%、9%，則「長期利率」低於目前「短期利率」。(A)O(B)X
• 7.當台幣由一美元匯換 30 元貶值到 36 元，則台幣貶值了 20%。(A)O(B)X
• 8.MM 理論指出三種籌資方式(內部、股權、債券)是「完全替代」，且三種籌資方式的成本相同，或是價格也相同。(A)O(B)X